Section 115
Interest on refund of amount paid for admission of appeal
In force
Section 115. Interest on refund of amount paid for admission of appeal.
Where an amount paid by the appellant is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-115.html
- Source confidence: Pending verification
Quick facts
- Section
- 115
- Chapter
- XVIII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0